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14 Austl. Tax F. 361 (1997)
Green Tax Reform: Facts and Experiences

handle is hein.journals/austraxrum14 and id is 357 raw text is: 

Green Tax Reform:

Facts and Experiences

Xose C. Alvarez, Alberto Gago
and   Xavier   Labandeira*

In recent years the incorporation of environmental taxation into
tax systems has become  afirm reality. An analysis of revenue
data and  experiences in different countries indicate that this pro-
cess occurs in two different ways. One approach is partial reform,
where  environmental taxes play a secondary role. The other ap-
proach is integrated reform, where the introduction of environ-
mental  taxes is part of a comprehensive strategy and high priority
is given to substitution of conventional distortionary taxes.
   Indeed, green tax reform constitutes an integrated reform
 model where environmental  taxes play a key role in combining
 structural objectives (changes in the tax mix) with economic and
 environmental objectives. This model, apart from introducing
 new environmental  taxes that replace direct taxes and/or social
 security payments, calls for an overhaul of traditional tax sys-
 tems. It also requires the inclusion of compensatory systems that
 offset potential distributive distortions for individuals, and com-
 petitive or geographic disadvantages for firms.

*  Department of Applied Economics, University ofVigo, As Lagoas, Marcosende s/n
   Vigo, Spain. The authors are grateful to Jose M. Labeaga, David W Pearce and
   Stephen Smith for helpful comments on earlier versions. The usual disclaimer

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